Austrian resident: letting a flat in Nice, tax and structure

What the tax treaty says

Treaty of 26 March 1993, 2011 amendment. Rent (art. 6) and property gains (art. 13) taxable in France.

How double taxation is avoided

Exemption with progression (art. 23) for rent and gains on the property; the credit only applies to selling shares in property companies.

On the French side: what you will pay

• Income tax at the non-resident minimum rate: 20% up to €29,579, 30% above (2025 income), or the average rate on option.
• Social charges: 7.5% (solidarity levy only) if you are covered by this country’s social security.
• Micro-BIC 2026: 30% allowance up to €15,000 (unclassified holiday let), 50% up to €83,600 (classified or mobility lease).
• Capital gains: 19% plus social charges, holding-period allowances. See taxation.
• Receiving rent: a French account is not required, a European (SEPA) account is enough. See receiving rent from abroad.

Austria-specific taxes

• No wealth tax.

Declaring your Nice flat at home (Austria)

• Nice rent, exempt in Austria, is reported on form “E 1” at “Kennzahl 440” (foreign income exempt with progression), which is used to set the rate on your other income.
• A French loss does not go in Kennzahl 440: under Austrian law it may be set against your Austrian income (Kennzahl 746), capped at the loss computed under Austrian rules, and later clawed back. Have a Steuerberater calculate it.
• No duty to report the property itself and no wealth tax in Austria.
• Deadline: 30 April of the following year on paper, 30 June via FinanzOnline; extensions are possible on written request.

Form names and deadlines are those published by the country’s tax authority and change every year: have them confirmed by a tax adviser in your country.

What if you buy through an SCI?

The Austrian administration generally treats the SCI as a transparent Austrian civil partnership: income stays exempt.

Reminder on the French side: an SCI letting furnished becomes liable to corporate tax above 10% commercial receipts, and a company whose main activity is letting property must compensate from the first flat to get a change of use in Nice.

Which structure, generally?

Personal ownership is simplest; an SCI is possible but selling its shares follows a different regime.

General guidance, to be confirmed with a tax adviser in your country and a French notary before buying.

Change of use, without travelling

No nationality condition: an owner living in Austria applies like a French resident, usually under a power of attorney. We prepare and file your application for free, then manage the property in English, at 20% excl. VAT (24% incl. VAT) for short stays or 15% excl. VAT (18% incl. VAT) under a mobility lease.